企业合并财务报表的研究（study on enterprise consolidated financial statements）

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1、企业合并财务报表的研究（Studyonenterpriseconsolidatedfinancialstatements）StudyonenterpriseconsolidatedfinancialstatementsAbstract:inFebruary15,2006,theMinistryofFinanceofficiallyissuedanewenterpriseaccountingstandardssystemChina'saccountingcareerisexpectedtoenteranewhistoricalstage.Theguidelinesareinternati

2、onalentitiesthatarenowincommonuseBasedonthetheory,thescopeofthemergerisdeterminedbythecontroltheory,andthecompilationoftheconsolidatedfinancialstatementsisrelativelycompleteSurfaceregulation.Studyingtheconsolidatedfinancialstatementsisnecessaryforenterprisestoimplementtheregulationaccurately.Key

3、words:consolidatedfinancialstatements;comparison;research1,thehistoricalevolutionofChina'sconsolidatedfinancialstatementsThe"accountingstandardsforenterprises"issuedbytheMinistryofFinanceinNovember1992stipulates:"enterprises'foreigninvestment."Inthecaseofmorethanhalfofthecapitaloftheenterprisebe

4、inginvested,orinfacthavingtherighttocontroltheinvestedenterprise,itshallbecompiledConsolidatedfinancialstatements."Thisistheearliestnormativedocumentonthecompilationofconsolidatedfinancialstatementsinchina.InFebruary1995,theMinistryofFinanceformulatedandpromulgatedtheInterimRegulationsonconsolid

5、atedfinancialstatements,whichwereconsolidatedassetsforenterprisesGuidelinesareprovidedforthepresentationoffinancialstatements.TheLimitedbyShareLtdaccountingsystem,issuedonJanuary1998,will"Accountsandaccountingstatements"andthe"enterpriseaccountingsystem"promulgatedinDecember2000furtherInterimPro

6、visionsonaccountingstatementsmadesupplementaryprovisions.SincetheimplementationoftheInterimProvisionsoftheconsolidatedfinancialstatements,thepracticeofguidingthecompilationofconsolidatedfinancialstatementshasbeenmadeFaceplaysaveryimportantrole,however,withthedevelopmentofcapitalmarketandinternat

7、ionalsynchronizationofaccountingstandardsGradually,someproblemshavebeenexposed,suchasthescopeofconsolidationandthetheoryofconsolidatedfinancialstatementsAccordingto.Atthesametime,China'sfinancialaccountingstandardshavealsoun